Author: Nasareldeen Hamed Ahmed Alnor *
Affiliation: Department of Accounting, College of Business, Jouf University, AlJouf, Saudi Arabia
This study examines the relationship between the quality of accounting information and the composition and structure of an organization’s board of directors. Given the importance of accurate and transparent financial reporting for decision-making, the study explores how different board characteristics influence the reliability, relevance, and clarity of accounting data. It also considers how organizational features, industry-specific factors, and regulatory environments may moderate this relationship. A mixed-methods approach is used, combining quantitative analysis of financial data with qualitative insights gathered from surveys or interviews with board members and financial executives. By integrating these methods, the study aims to provide a comprehensive understanding of how board structure impacts accounting information quality. The findings have important implications for corporate governance, regulatory policies, and strategic business decisions. This research offers valuable insights for investors, policymakers, auditors, and company leaders, supporting greater accountability and transparency in financial reporting.
Accounting information quality, Board composition, Corporate governance, Financial reporting, Mixed-methods approach
https://doi.org/10.21833/ijaas.2025.04.007
Alnor, N. H. A. (2025). The impact of board structure on accounting information quality in the context of modern accounting systems. International Journal of Advanced and Applied Sciences, 12(4), 51–61. https://doi.org/10.21833/ijaas.2025.04.007